Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
HC held that the communication dated 29 November 2018 was a preliminary, non-conclusive communication regarding a potential tax refund and not a statutory order. While quashing the impugned communication dated 16 June 2022, the court directed the tax authority to pass a final order determining the refund claim within eight weeks, providing the petitioner an opportunity to be heard, with all substantive contentions remaining open for consideration.
HC held that the communication dated 29 November 2018 was a preliminary, non-conclusive communication regarding a potential tax refund and not a statutory order. While quashing the impugned communication dated 16 June 2022, the court directed the tax authority to pass a final order determining the refund claim within eight weeks, providing the petitioner an opportunity to be heard, with all substantive contentions remaining open for consideration.
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